Audit of Financial Transactions of the Sergeant at Arms for the 12 Months Ended June 30, 1979

GGD-80-1: Published: Nov 2, 1979. Publicly Released: Nov 2, 1979.

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An audit was conducted of the financial transactions of the Sergeant at Arms of the House of Representatives, whose function is to disburse funds appropriated for: (1) compensation of Members; (2) mileage of Members; and (3) gratuities to widows, widowers, or heirs of deceased Members. He also maintains an operation commonly referred to as the "House Bank." The audit included: (1) the preparation of financial statements; (2) a review of Federal laws relating to the payment of salaries and mileage to Members, and the payment of gratuities to deceased Members' families; (3) a review of "House Bank" operations; and (4) a review, on a test basis, of records and financial transactions, including such auditing procedures as were considered necessary.

It is the opinion of GAO that the financial statements accompanying the report present fairly the financial position and accountability of the Sergeant at Arms, as well as the financial transactions for the two 6-month periods examined, on a basis consistent with that of the preceding year and in accordance with applicable Federal laws.

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